EFRAG FR TEG Physical Meeting 7 October 2024

03-01 - DRM - Cover note - EFRAG FR TEG 24-10-07.pdf
03-02 - DRM - IASB AP4-cover-note (for background only) - EFRAG FR TEG 2024-10-07.pdf
03-03 - DRM - Capacity assessment - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-04 - DRM - Presentation requirements - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-05 - DRM - Disclosure requirements - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-06 - DRM - Applicable risk management activities for the DRM model - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
03-07 - DRM - Optional application of the DRM model - (EFRAG FIWG 24-09-02 paper - for background only) - EFRAG FR TEG 2024-10-07.pdf
05-01 - PPA cover note - FR TEG 2024-10-07.pdf
05-02 - Scope - Issues paper - FR TEG 2024-10-07.pdf
05-03 - Own use - Issues paper - FR TEG 2024-10-07.pdf
06-01 Amortised Cost - Cover Note - EFRAG FR TEG 24-10-07.pdf
07-01 Equity recycling - Cover note - EFRAG FR TEG 24-10-07.pdf
07-02 Equity recycling - Overview of financial statement review - EFRAG FR TEG 24-10-07.pdf

EFRAG FR TEG - CFSS Physical Meeting 2 July 2024

10-01 - IFRS 18 Endorsement - FR TEG CFSS 2 July 2024.pdf

EFRAG FR TEG Physical Meeting 1 July 2024

04-01 Cover note - EFRAG FR TEG 23-07-01.pdf
04-02 EFRAG draft DP on the statement of cash flows for 1 July 2024 EFRAG FR TEG meeting.pdf
04-03 Contractor's presentation on the issues of the Statement of Cash Flows.pdf
04-04 Contractor's draft report on the issues with the statement of cash flows EFRAG FR TEG 24-07-01.pdf
05-01 Issues paper on the use of EFRAG Academic Panel by EFRAG FR TEG.pdf
06-01 - PIR IFRS 9 Impairment - Cover note - EFRAG FR TEG 24-07-01.pdf
06-02 - PIR IFRS 9 Impairment - Credit risk disclosures - feedback analysis - EFRAG FR TEG 24-07-01.pdf
06-03 - PIR IFRS 9 Impairment - Other matters - EFRAG FR TEG 24-07-01 .pdf
07-01 - Issues paper on Updating SwPA - EFRAG FR TEG 24-07-01.pdf

EFRAG FR TEG & EFRAG FRB Joint Meeting 15 May 2024

07-01 - IFRS 18 Endorsement Plan - FRB FR TEG 15-05-2025.pdf
08-01- Update on interim deliverable for EFRAG Connectivity Project- EFRAG FR TEG and FRB meeting- 15-05-2024.pdf
08-02-EFRAG connectivity project - Draft Interim Deliverable - Connectivity concepts and AR boundaries- EFRAG FR TEG and FRB meeting- 15-05- 2024.pdf
08-03 - EFRAG connectivity project -examples development update and possible outreach plans - EFRAG FR TEG and FRB meeting - 15-05-2024.pdf

EFRAG FR TEG & EFRAG User Panel Joint Physical Meeting 14 May 2024

04-01 - BCDGI - Cover Note - EFRAG Draft Comment Letter - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
04-02 - BCDGI - EFRAG Draft Comment Letter Presentation - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
05-01 Equity Method - Cover Note - 14-05-2024.pdf
05-02 Equity Method - Issues Paper - 14-05-2024.pdf
06-01 EFRAG FR TEG and UP - IFRS 18 Presentation - 14-05-2024.pdf
07-01 - PIR of IFRS 16_TEG-UP 14 May 2024.pdf
07-02 - Summary of responses - EFRAG Preparer's Survey on IFRS 16 Leases - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf
07-03 - Summary of responses - EFRAG User's Survey on IFRS 16 Leases - EFRAG FR TEG-User Panel joint meeting 24-05-14.pdf

EFRAG FRB Physical Meeting 29 February 2024

06-01- Cover note - BCDGI - EFRAG FRB - 24-02-29.pdf
06-02 - Summary of responses - EFRAG Survey on BCDGI Disclosures - EFRAG FRB 24-02-29.pdf
06-03 Background Paper - BCDGI - Disclosures EFRAG survey - EFRAG FRB 24-02-29.pdf
06-04 - Presentation - Key messages - DCL on BCDGI - EFRAG FRB 24-02-29.pdf
06-05 - Background paper – Key messages EFRAG DCL - BCDGI - EFRAG FRB 24-02-29.pdf
07-01 - PFS - Cover note - EFRAG FRB 24-02-29.pdf
07-02 - PFS - Status of the project and next steps - EFRAG FRB 24-02-29.pdf
08-01 Cover note - variable consideration - FRB 24-02-29.pdf
08-02 Feedback Statement on EFRAG DP on variable consideration.pdf
09-01 Draft EFRAG FRB Technical Workplan 29 February 2024.pdf

EFRAG FR TEG Meeting 20 December 2023

07-01 SWPA - Cover note - EFRAG FR TEG 20-12-23.pdf
07-02 SWPA - Issues Paper - Sweep issues - EFRAG FR TEG - 20-12-23.pdf

EFRAG FR TEG Meeting 29 November 2023

02-01 - Cover note - PFS - sweep issues - EFRAG FR TEG 23-11-29.pdf
02-02 - Issues paper - PFS - Analysis of selected sweep issues - EFRAG FR TEG 23-11-29.pdf

EFRAG FR TEG Meeting 15 September 2023

06-01 PFS - Cover note - EFRAG FR TEG 23-09-15.pdf
06-02 PFS - Issues paper_Update on the latest IASB decisions (May)- EFRAG FR TEG 2023-09-15.pdf
06-03 PFS - Issues paper_Update on the latest IASB decisions (June and July) - EFRAG FR TEG 2023-09-15.pdf
06-04 PFS - EFRAG Research analysis - EFRAG FR TEG 23-09-15.pdf

EFRAG FR TEG & EFRAG CFSS Meeting 14 September 2023

04-01 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG FR TEG-CFSS 23-09-14.pdf
04-02 - Rate-regulated Activities - ASAF paper - AP2_ - EFRAG FR TEG-CFSS - 23-09-14.pdf
05-01 - Issues paper - Power Purchase agreements -EFRAG FR TEG-CFSS 23-09-14.pdf
05-02 - ASAF paper AP3 Power Purchase Agreements - EFRAG FR TEG-CFSS 23-09-14.pdf
05-03 IASB request for input - Application of own use exemption - response from EFRAG - EFRAG FR TEG-CFSS 23-09-14.pdf
06-01 Equity Method - Cover Note - EFRAG CFSS and FR TEG 23-09-14.pdf
06-02 Equity Method - ASAF paper AP4 Cover - 23 09 14.pdf
06-03 Equity Method - subsidiaries - ASAF Paper AP4A - EFRAG TEG CFSS 23-09-14.pdf
06-04 Equity Method - JVs - ASAF Paper AP4B - EFRAG TEG CFSS 23-09-14.pdf
07-01 EFRAG FR TEG-CFSS - IAS 12 Pillar Two model rules - 2023-09-14.pdf
07-02 IAS 12 Pillar Two model rules - EFRAG FR TEG-CFSS - 2023-09-14.pdf
07-03 IAS 12 Pillar Two model rules - ASAF paper AP6A - EFRAG FR TEG-CFSS 2023-09-14.pdf
08-01 - Update on IFRS IC Activities - EFRAG TEG-CFSS 23-09-14.pdf
09-01 - Cover note PFS - EFRAG FR TEG-CFSS 23-09-14.pdf
09-02_AP5_Primary Financial Statements_ASAF Sept 2023 final_EFRAG FR TEG-CFSS 23-09-14.pdf
10-01 ASAF Agenda planning and feedback - EFRAG FR TEG-CFSS 23-09-14.pdf

EFRAG FR TEG Meeting 11 May 2023

00-00 EFRAG FR TEG agenda 11 May 2023.pdf
03-01 Issues paper on the scope of proactive project on the cash flow statement.pdf
04-01 DRM Cover note - EFRAG FR TEG 23-05-11.pdf
04-02 DRM Risk mitigation intention and construction of the benchmark derivatives EFRAG FR TEG 23-05-11.pdf
04-03 DRM Further considerations on the current net open risk position - EFRAG FR TEG 23-05-11.pdf
05-01 Issues paper on other developments and use of EFRAG CAP - EFRAG FR TEG 2023-05-11.pdf
06-01 PFS - Cover note - EFRAG FR TEG 23-05-11.pdf
06-02 PFS - Issues paper - Subtotals and Categories - EFRAG FR TEG 2023-05-11.pdf
06-03 PFS - Issues paper - MPMs - EFRAG FR TEG 2023-05-11.pdf
06-04 PFS - Issues paper - Disaggregation - EFRAG FR TEG 2023-05-11.pdf
06-05 PFS - Issues paper - Others - EFRAG FR TEG 2023-05-11.pdf

EFRAG FR TEG and EFRAG User Panel Joint Meeting 10 May 2023

00-00 EFRAG FR TEG - UP agenda 10 May 2023.pdf
04-01- Cover note - Business Combinations - Disclosures, Goodwill and Impairment - EFRAG TEG - EFRAG User Panel - 23-05-10.pdf
04-02 - Business Combinations - Disclosures and Impairment - EFRAG FR TEG and EFRAG User Panel - 23-05-10 (1).pdf
04-03 - Business Combinations - Disclosures and Impairment - inbrief-businesscombs-jan2023.pdf
05-01 PFS - Cover note - EFRAG FR TEG-UP 23-05-10.pdf
05-02 PFS - Update on the IASB discussions - EFRAG FR TEG-UP 23-05-10 def.pdf
06-01 Issues paper on the use and issues with the cash flow statement.pdf
07-01 Cover note - IFRS 9 Amendments to CM - EFRAG FR TEG-UP 23-05-10.pdf
07-02 EFRAG’s draft comment letter – EFRAG FR TEG-UP 23-05-10.pdf
08-01 - IFRS IC submission Power Purchase Agreements - Issues paper_EFRAG FR TEG-UP 2023-05-10.pdf

EFRAG FRB Meeting 30 March 2023

09-01 - Cover note and summary of feedback - FEA on Amendments to IAS 1 - FRB 23-03-30.pdf
09-02 - FEA -Letter to the EC Providing Advice - Amendments to IAS 1 (clean).pdf
09-03 - FEA -Letter to the EC Providing Advice - Amendments to IAS 1 (Mark-up).pdf
10-01 PFS - Cover Note - EFRAG FRB 23-03-30.pdf
10-02 PFS - Update on the IASB discussions - EFRAG FRB 23-03-30.pdf
10-03 PFS - Expected costs and benefits and effective date - EFRAG FRB 23-03-30.pdf
11-01 ASBJ Update for EFRAG 230330.pdf
12-01 SWPA - Cover Note - EFRAG FRB 23-03-30.pdf
12-02 SWPA - Update on latest tentative decisions - EFRAG FRB 23-03-30.pdf
12-03 SWPA - Expected costs and benefits - EFRAG FRB 23-03-30.pdf
13-01 EFRAG FR Technical work plan - FRB 2023.03.30.pdf

EFRAG FR TEG-CFSS Meeting 15 March 2023

06-01 SWPA - Cover Note - EFRAG TEG-CFSS 23-03-15.pdf
06-02 SWPA - Update on latest tentative decisions - EFRAG TEG-CFSS 23-03-15.pdf
06-03 SWPA - Expected costs and benefits - EFRAG TEG-CFSS 23-03-15.pdf
06-04 SWPA - IASB Agenda Paper - AP4 Effect Analysis - EFRAG TEG-CFSS 23-03-15.pdf
07-01 PFS - Cover Note - EFRAG TEG-CFSS 23-03-15.pdf
07-02 PFS - Update on the IASB discussions - EFRAG TEG-CFSS 23-03-15.pdf
07-03 PFS - Expected costs and benefits and effective date - EFRAG TEG-CFSS 23-03-15.pdf
07-04 PFS - IASB Agenda Paper - AP6 Effects analysis transition period and effective date - EFRAG TEG-CFSS 23-03-15.pdf
08-01 - Cover note - RRA - EFRAG FR TEG-CFSS 23-03-15.pdf
08-02 - Issues paper - Regulatory Assets and Regulatory Liabilities - EFRAG TEG-CFSS 15 March 2023.pdf
08-03 RRA - ASAF paper on scope and total allowed compensation - EFRAG FR TEG-CFSS 23-03-15.pdf
08-04 RRA - The direct (no direct) relationship concept - EFRAG Secretariat paper - for background - EFRAG FR TEG-CFSS meeting 15 March 2023.pdf
09-01 - BCDGI - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
09-02 - IASB Agenda Paper AP7-BCDGI-Possible changes to the impairment test - EFRAG FR TEG-CFSS 23-03-15.pdf
10-01 Equity method - Cover note EFRAG FR TEG-CFSS 23-03-15.pdf
10-02 Equity method - ASAF paper AP2 Project update EFRAG FR TEG-CFSS 23-03-15.pdf
11-01 Cover note - variable consideration EFRAG FR TEG CFSS 23-03-15.pdf
11-02 Presentation of EFRAG DP on variable consideration and initial input.pdf
12-01 Update on IFRS IC Activities - EFRAG TEG-CFSS 23-03-15.pdf
13-01 Agenda planning and feedback-EFRAG FR TEG-CFSS 23-03-15.pdf